Budgeting Skills and Accountability of Public Primary Schools in Kakamega County, Kenya
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Date
2023
Authors
Ochanda, Doris Juma
Musau, Salome M.
Mbuva, Geoffrey K.
Journal Title
Journal ISSN
Volume Title
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Abstract
The concept and practice of accountability of
school finances is paramount in ensuring
received school funds are used for their
intended purposes. This study intended to
establish the effect of budgeting skills on
accountability of public primary schools in
Kakamega County, Kenya. The study was
anchored on stewardship theory and public
budget theory. Positivism research
philosophy and descriptive research design
were adopted in the study respectively. The
study target population comprised the 883
public primary schools in Kakamega County.
The coefficient of variation and stratified
random sampling were employed to sample
out 35 schools. A self-structured
questionnaire with closed ended questions
was used to collect primary data. Study
participants comprised school heads, Board of
Management chairpersons and accounts
clerks from the 35 public primary schools in
Kakamega County. Both descriptive statistics
and inferential statistics were applied to
analyze the study data. A total 79
questionnaires were duly filled and returned
representing 75.2% response rate. Study
outcomes revealed the questionnaire was
reliable. Study results indicated budgeting
skills have a positive relationship with
accountability. It was also established that
budgeting skills have positive and statistically
significant effects on accountability of public
primary schools in Kakamega County. This
implies that strengthening budgeting skills of
school accounting officers will enhance their
ability to properly account for school finances
resulting to actualization of the school’s
strategic goals.
Description
Article
Keywords
Budgeting skills, Accountability, Public Primary Schools, Kenya
Citation
Ochanda, D. J., Musau, S. M., Mbuva, G. K. (2023). Budgeting skills and accountability of public primary schools in Kakamega County, Kenya. International Academic Journal of Economics and Finance, 3(9), 360-373